A British Overseas Territory, the Turks and Caicos lie between the southernmost Bahamas and the Dominican Republic, a 90-minute flight southeast of Miami. Home to some of the most captivating white-sand beaches and pristine shallow-water coral reefs in the Americas, the archipelago consists of eight inhabited islands and several dozen deserted cays. Tourism and offshore banking are the key sources of revenue. No income, capital gains or inheritance taxes are levied on the islands’ 45,000 inhabitants.

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